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HC upheld delegation appointing proper Officers under TNGST Act. Impugned orders' validity on improper show cause notice left open for Appellate Authority.
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The HC held that the assessment has to be completed by a proper Officer and the Commissioner can designate such Officers as defined in Section 2(91) of the TNGST Act, therefore, the delegation appointing proper Officers is valid. Regarding the challenge to impugned orders on the ground of improper show cause notice, the HC left it open to be decided by the Appellate Authority, granting liberty to file a statutory appeal within 30 days. The petition was dismissed.
The HC held that the assessment has to be completed by a proper Officer and the Commissioner can designate such Officers as defined in Section 2(91) of the TNGST Act, therefore, the delegation appointing proper Officers is valid. Regarding the challenge to impugned orders on the ground of improper show cause notice, the HC left it open to be decided by the Appellate Authority, granting liberty to file a statutory appeal within 30 days. The petition was dismissed.
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